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随着我国社会经济的不断发展,事业单位的收入和支出总额也在逐年增长,而这种形势也导致事业单位会计核算更为重要。但目前我国的事业单位会计核算仍存在不能如实的反映事业单位的净资产和资产总量、固定资产支出核算科目过多、国有资产流失严重和资产管理意识薄弱等问题,因此应对相应问题采取合理对策,才能进一步对事业单位会计核算进行完善。
With the continuous development of our country’s social economy, the total income and expenditure of public institutions are also increasing year by year, and this situation has also led to the fact that the accounting of public institutions is even more important. However, at present, there are still some problems in the accounting of public institutions such as the fact that they can not truthfully reflect the total net assets and assets of institutions, the excessive subjects of fixed assets expenditure accounting, the serious loss of state-owned assets and the weak awareness of asset management. Therefore, the corresponding problems should be taken reasonable Countermeasures, in order to further improve the accounting of public institutions.